延迟退休背景下城镇职工基本养老保险基金可持续发展的路径研究

Research on the Path of Sustainable Development of Urban Workers’ Basic Pension Insurance Fund under the Background of Delayed Retirement

摘要: 人口老龄化进程的加快不仅会带来少子化问题以及老年人口抚养比低等社会问题，同时，也会使城镇职工基本养老保险基金呈现收支不平衡，延迟退休却成为时代所趋。尽管延迟退休在我国热议不断，但学界表明延迟退休能推迟养老金缺口的来临。因此，应明晰我国延迟退休政策的现有情况，指出延迟退休政策饱受的争议和阻碍，厘清城镇职工基本养老保险的收支状况，剖析城镇职工基本养老保险基金可持续发展中的难题，找到城镇职工基本养老保险基金可持续发展的路径，通过公平推动养老保险基金实现全国统筹、促进实施延迟退休与工龄退休结合的政策，并建立多层次养老保险体系方面实现养老保险基金的可持续发展。

Abstract: The acceleration of the aging process will not only bring about the problem of fewer children and the social problem of the low dependency ratio of the elderly population, but also make the basic pension insurance fund of urban workers present an imbalance of income and expenditure, and delay retirement has become the trend of The Times. Although delayed retirement has been a hot topic in our country, the academic circles show that delayed retirement can delay the coming of pension gap. Therefore, it is necessary to clarify the existing situation of China’s delayed retirement policy, point out the disputes and obstacles suffered by the delayed retirement policy, clarify the income and expenditure status of the basic pension insurance for urban workers, analyze the problems in the sustainable development of the basic pension insurance fund for urban workers, and find the path of sustainable development of the basic pension insurance fund for urban workers. The sustainable development of pension insurance funds can be achieved by fairly promoting the national pooling of pension insurance funds, promoting the implementation of the policy of combining delayed retirement and seniority retirement, and establishing a multi-level pension insurance system.